Smyrna, GA Local Taxes & Fees: Business Tax Classification (2026)

Section 22-29 levies the occupation tax on persons with one or more locations or offices within the corporate limits and, under O.C.G.A. § 48-13-7, on out-of-state persons with no location or office in Georgia. The rate schedule is approved by the Mayor and Council and kept in the city finance department. Classification runs on the dominant line of business or service, measured by profitability ratios from nationwide averages, and the classes by standard industrial classification code are listed as appendix A to Ordinance Number 94-18.

Section 22-29.2 requires each registration to identify the dominant line of business, profession or occupation. A business with no physical location in the city still owes the administrative fee and tax if it has more than nominal activity, meaning one or more employees exerting effort in the city to solicit business or serve customers, or owned property in the city that produces income. Section 22-27 sets a nonprorated, nonrefundable administrative fee of $55.00 on every account. Section 22-29.1 allows one occupation tax per location, sets the tax at 50 percent for a business that begins on or after July 1 with no reduction of the administrative fee, and caps taxation at 100 percent of gross receipts.

Practitioners of professions elect either the § 22-29 tax or $400.00 for each licensed practitioner (§ 22-33.1). Telephone companies pay three percent of recurring local service revenues (§ 22-39), insurers pay a $150.00 license fee (§ 22-40), and financial institutions pay 0.25 percent of gross receipts with a $1,000.00 minimum (§ 22-42). Taxes are payable January 1 and delinquent after January 31 (§ 22-35).